BENEFITS OF ISO 9000 CERTIFICATION AND FURTHER DEVELOPMENT ON QUALITY MANAGEMENT

This paper summarizes the benefits of ISO 9000 certification based on the findings of nine research studies conducted in more than ten developed countries/cities. Major benefits derived by the certified companies are identified. Future development approaches adopted by certified companies are summarized. Aspects of research methodology and objective for future research in ISO 9000 are also discussed.

Gastrointestinal stromal tumor and mitosis,pay attention

The difference between stages I and ]]I of gastric gas- trointestinal stromal tumor depends principally on the number of mitosis. According with TNM classification, the presence in the tumor of high mitotic rate deter- mines the upgrading. Many studies exposed different count techniques in evaluating the number of mitosis. An international standardized method to assess mitotic rate is needed.

Analysis of external noise spectrum of high-speed railway

A schematic to make the spectra of the exterior noise of high speed railway was put forward. The exterior noise spectrum was defined based on the characteristics of the high-speed train exterior noise. Its characteristics considered here include identifying the exterior main sources and their locations, their frequency components including the Doppler effect due to the noise sources moving at high speed, the sound field intensity around the train in high-speed operation, the sound radiation path out of the train, and the pressure level and frequency components of the noise at the measuring points specified by the International Organization for Standardization(ISO). The characteristics of the high-speed train exterior noise of the high speed railways in operation were introduced. The advanced measuring systems and their principles for clearly indentifying the exterior noise sources were discussed in detail. Based on the concerned noise results measured at sites, a prediction model was developed to calculate the sound level and the characteristics of the exterior noise at any point where it is difficult to measure and to help to make the exterior noise spectrums. This model was also verified with the test results. The verification shows that there is a good agreement between the theoretical and experimental results.

Anticoagulation early after mechanical heart valve replacement

Objective： To explore the changes of coagulation activity and the characters of anticoagulation early after mechanical heart valve replacement. Methods： All patients only took warfarin orally for anticoagulation. The predicted international normalized ratio （INR） was 1.5 to 2.0. Several coagulation markers were monitored early after valve replacement. Complications associated with anticoagulation were recorded and analyzed. The patients were divided into three groups based on the number and position of mechanical valve prothesis, including group M （mitral valve replacement）, group A （aortic valve replacement） and group D （mitral and aortic valve replacement）.Comparison was made between the three groups. Results： Three events of mild cerebral embolism and five events of mild bleeding occurred during the early postoperative period. One patient suffered from mild cerebral embolism on the 4th day after operation, accompanied by large volume of pericardial drainage. Two patients with bleeding had lower INRs than predicted range. However, INR in one patient with mild cerebral embolism was in the predicted range. There was no significant difference in thrombo time （TT）, activated partial thromboplastin time （APTT） and 1NR on the 3rd day after operation compared to those before operation; meanwhile, plasma fibrinogen （FIB） concentration was higher than that before operation （P〈0.05）. 1NR had no significant changes on the 2nd day after the beginning of anticoagulation compared to that before operation; however, 1NR was significantly elevated on the 4th day （P〈0.05）. Warfarin doses and INRs were similar among the three groups, but FIB concentrations in plasma were higher in groups M and D than in group A （P〈0.01）. Conclusion： Hypercoagulabale state exists early after mechanical heart valve replacement. When anticoagulation begins is determined by the change of coagulation markers, not by the volume of chest or pericardial drainage. INR can not accurately reflect the coagulation state sometimes, especially during the first 3 days after anticoagulation. The number and position of mechanical valve prothesis could affect coagulation state. Therefore, anticoagulation therapy should be regulated accordingly.

Motifs and Impediments for the Harmonization of Accounting Regulations for Small and Medium-Sized Companies in the EU

Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Adult-to-adult living donor liver transplantation for acute liver failure in China

AIM:To investigate the long-term outcome of recipients and donors of adult-to-adult living-donor liver transplantation(AALDLT) for acute liver failure(ALF).METHODS:Between January 2005 and March 2010,170 living donor liver transplantations were performed at West China Hospital of Sichuan University.All living liver donor was voluntary and provided informed consent.Twenty ALF patients underwent AALDLT for rapid deterioration of liver function.ALF was defined based on the criteria of the American Association for the Study of Liver Diseases,including evidence of coagulation abnormality [international normalized ratio(INR) ≥ 1.5] and degree of mental alteration without pre-ex-isting cirrhosis and with an illness of < 26 wk duration.We reviewed the clinical indications,operative procedure and prognosis of AALDTL performed on patients with ALF and corresponding living donors.The potential factors of recipient with ALF and corresponding donor outcome were respectively investigated using multivariate analysis.Survival rates after operation were analyzed using the Kaplan-Meier method.Receiver operator characteristic(ROC) curve analysis was undertaken to identify the threshold of potential risk factors.RESULTS:The causes of ALF were hepatitis B(n = 18),drug-induced(n = 1) and indeterminate(n = 1).The score of the model for end-stage liver disease was 37.1 ± 8.6,and the waiting duration of recipients was 5 ± 4 d.The graft types included right lobe(n = 17) and dual graft(n = 3).The mean graft weight was 623.3 ± 111.3 g,which corresponded to graft-torecipient weight ratio of 0.95% ± 0.14%.The segment Ⅴor Ⅷ hepatic vein was reconstructed in 11 right-lobe grafts.The 1-year and 3-year recipient's survival and graft survival rates were 65%(13 of 20).Postoperative results of total bilirubin,INR and creatinine showed obvious improvements in the survived patients.However,the creatinine level of the deaths was increased postoperatively and became more aggravated compared with the level of the survived recipients.Multivariate analysis showed that waiting duration was independently correlated with increased mortality(P = 0.014).Furthermore,ROC curve revealed the cut-off value of waiting time was 5 d(P = 0.011,area under the curve = 0.791) for determining the mortality.The short-term creatinine level with different recipient's waiting duration was described.The recipients with waiting duration ≥ 5 d showed the worse renal function and higher mortality than those with waiting duration < 5 d(66.7% vs 9.1%,P = 0.017).In addition,all donors had no residual morbidity.Furthermore,univariate analysis did not show that short assessment time induced the high morbidity(P = 0.573).CONCLUSION:Timely AALDLT for patients with ALF greatly improves the recipient survival.However,further systemic review is needed to investigate the optimal treatment strategy for ALF.

Programming a Parametric Design Algorithm to Improve Manufacturing Processes＇ Efficiency： The Case Study of Glued-Laminated Timber

In the last decade, parametric and generative design techniques become quite popular for form-finding strategies or for pushing automation in design processes. Nevertheless, these techniques could be applied in engineering processes as well in order to improve the effectiveness and the efficiency of manufacturing processes in BI （building industry）. Focusing on the case study of GLT （glued-laminated timber）, this paper shows the procedure of programming a parametric algorithm adopted by authors that pursues two specific design intents： reducing the usage of unneeded high-quality raw material and improving the efficiency of production processes by producing DF （digital fabrication） contents for standard production systems of GLT. According to different European and international standards, thanks to FEM （finite element model） simulations and curvature analysis, the algorithm allows saving at least 33% of high-quality raw material and, according to early first surveys on a standard production system, 30% of operation time among product engineering-processes.

International Trade Needs Standardization in China

This article introduces the concepts of international trade procedures simplification and standardization, and illustrates implememt procedures and methods, furthermore, it puts forward proposals for training of international trade procedures simplification and standardization.

Accounting standards, disclosure requirements and foreign company listings on stock exchanges

Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.

APPLICATION OF ISO 9000 QUALITY MANAGEMENT SYSTEMS FOR SMALL SIZED COMPANIES

The common mystique is that ISO 9000 quality management systems are only applicable to large companies, and such systems are too expensive for smaller companies. This paper clarifies this misconception. It shows that the inherent ISO 9000 systems are in fact flexible that permit their application to small companies, regardless of the type of trade disciplines. In addition, it shows some of the pitfalls that certification assessors and quality management consultants should watch out for.

Numerical Study on Effects of Door-Opening on Airflow Patterns and Dynamic Cross-Contamination in an ISO Class 5 Operating Room

The contamination diffusion to the operating room when the door is open was simulated with a computational fluid dynamic(CFD) method,to give the extent of the contamination diffusion.The influence of the door-opening procedure was ignored since the door of the operating room is normally a sliding one.The flow field in the case of the 16 s course of opening the door was simulated.The simulated and the experimental results demonstrate that the extent of the contamination diffusion is around 1.5 m when there is no temperature difference between indoor and outdoor,and there is hardly any contamination diffusion when the temperature difference is 1 ℃.It can be concluded that the positive pressure difference in the operating room lost its function in preventing the contamination when the door is open.That the temperature of corridor is lower than that of operating room contributes to contamination control.Keeping 1 ℃ temperature difference between corridor and operating room and increasing positive pressure and air flow are suggested.It is more secure to set up an anteroom if persons come in or out of the operation room at the course of surgery.

Modeling and Implementing ISO 13584-based Part Library

ISO 13584 (i.e. PLIB) is an international standard for the representation and exchange of CAD part libraries. It aims to provide an application-independent mechanism to enable the share of part library information between applications. In this paper, the approach of modeling part library conforming to ISO 13584 is presented. Also, a prototype of part library management system, i.e. BYL-PLIB, whose implementation is in agreement with ISO 13854 is developed to demonstrate the usefulness of proposed approach.

Thrombus precursor protein for monitoring anticoagulation in patients with mechanical valve prosthesis

Objective: To evaluate the plasma concentration of thrombus precursor protein (TPP) in patients after mechanical heart valve replacement, and to explore whether it can be used as a marker for monitoring anticoagulation. Methods: Totally 60 patients who took warfarin after mitral valve replacement and 20 control patients with non-valvular heart diseases were subjected in this study. Their plasma TPP concentration and international normalized ratio (INR) were determined, and compared not only between the anticoagulant patients and the control patients, but also between the patients with atrial fibrillaiton (AF, n=37) and the patients with sinus rhythm (SR, n=23) after mechanical valve replacement. The relationship between plasma TPP concentration and INR in the 60 anticoagulant patients was analyzed with linear regression. Results: It was found that the anticoagulant therapy effectively decreased plasma TPP concentration and elevated INR. In the anticoagulant group, the patients with AF had higher plasma TPP concentration than the others with sinus rhythm (P<0.05), although there was no significant difference in INR level between these 2 groups of patients (P>0.05). No significant correlation was found between plasma TPP concentration and INR in the anticoagulant patients (P>0.05). INR did not accord with plasma TPP concentration in several patients. Conclusion: INR can’t reflect the coagulation status and guide the anticoagulation correctly sometimes; TPP may be a valuable assistant marker for monitoring anticoagulation in patients with mechanical heart valve prothesis; Patients with AF may require higher density of anticoagulation and TPP is strongly suggested to be monitored in these patients.

IDE-OTALEX C. The First Crossborder SDI between Portugal and Spain： Background and Development

IDE-OTALEX is the first crossborder spatial data infrastructure between contiguous Portuguese （Alentejo and Centro） and Spanish （Extremadura） regions. It was implemented to share official geographic information from Alentejo and Extremadura, and now Centro region, with everyone. This is the most effective way to have a distributed and flexible system to be used as a territorial observatory for sustainable development and environment protection in these rural and low populated regions. It also contributes to territorial cohesion, one of the tree main pillars of European Cohesion Policy. It＇s characterized for being a distributed, decentralized, modular and collaborative system, based on standards OGC （Open Geospatial Consortium）, W3C （World Wide Web Consortium）, ISO （International Organization for Standardization） and open source technology, developed to guarantee interoperability between the different GIS （Geographic Information System） provided by each project partner. The geoportal is multilingual （Portuguese, Spanish and English） and integrates a Map viewer, Metadata Catalogue and Gazetteer. It consists in central and local nodes which communicate through WMS （Web Map Services）, CSW （Catalogue Service Web） and WFS （Web Feature Services）. It is now implementing SOS （Sensor Observation Services） and WPS （Web Map Processing）. The geographic information available results of an extensive work of data harmonisation adapted to INSPIRE Directive （D 2007/2/EC, the European Parliament and Council, March 14, 2007）. It integrates basic cartography, socio-economic, territorial and environmental indicators.

Features and New Trends in Turkish Poultry Industry

In this review, features and new trends on Turkish poultry industry are evaluated. Turkish poultry industry has rapidly developed in last years in especially broiler meat and egg production. As a result of these developments, The Turkish poultry sector is recognized as an industry. The industry has advantages such as modem facilities and production methods, thanks to international standards and international markets in close proximity, making it able to compete with the whole world. However, industry has some problems such as the high costs of the production and dependence on extemal inputs for raw materials in feed and breeders. Fortunately, Turkey is an interesting country that can adapt very quickly to emergencies. Turkish poultry industry is trying to adapt to new and difficult conditions and often succeeded. The policies being followed by the elimination of dependence in foreign, measures taken to reduce costs and the growth of the industry are supported in an increasingly manner to increase production and consumption. Thus, it is aimed that the Turkish poultry industry became much more useful industry on reduction in unemployment and finding a solution to the immigration problem by healthier, faster and planned development.

The influence of the blue trade barrier—— SA8000 to China

The blue trade barrier refers to the standards of the enterprise＇s social responsibility, namely SA8000. At present, many overseas importers request the export enterprise to conform to SA8000. On one hand, it can bring the opportunity to us--to be helpful in the exportation enterprise transforming the economical growth way, be helpful to strengthen the cohesive force in the enterprise. On the other hand, it can also bring challenge-increasing the cost of the export, export declines.

Study and Evaluation of Aluminum Capsules to Irradiation of Gaseous Samples in Nuclear Reactor

Gas irradiation in research nuclear reactors is an important way to produce radionuclides. Although some nuclear reactors centers offer this type of service, there are few publications about capsules to irradiation of gaseous samples. This paper describes a method to fabricate and evaluate aluminum capsules to irradiate gaseous samples in nuclear reactor. A semi-circular slotted die from a hydraulic presshead was modified to seal aluminum tubes. The aluminum capsules were subjected to leak detection tests, which demonstrated the accordance with standard ISO 9978.

Auditing the Auditors： The Audit Oversight Board and Regulating Audit Quality in Malaysia

The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.